Finance Act 2010 Explanatory Notes

Details of the Section

2.Subsection (1) provides for paragraph 42 of Schedule 6 to the Finance Act 2000 (amount payable by way of climate change levy) to be amended by replacing “20 per cent” in sub-paragraph (1)(c) with “35 per cent.”

3.Subsection (2) provides for the change to have effect in relation to supplies treated as taking place on 1 April 2011 or later.